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U.S. Court of Appeals for the Eighth Circuit, 1975

Liberty MacHine Works, Inc. v. Commissioner of Internal Revenue

Liberty MacHine Works, Inc. v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Eighth Circuit · Decided July 24, 1975 · Jones, Heaney, Bright
518 F.2d 554; 36 A.F.T.R.2d (RIA) 5441; 1975 U.S. App. LEXIS 13527 (Federal Reporter, Second Series)

Liberty MacHine Works, Inc. v. Commissioner of Internal Revenue

Opinion

PER CURIAM:

Liberty Machine Works, Inc. seeks review of an adverse decision of the Tax Court in which tax deductions were denied with respect to a profit-sharing plan for its salaried and clerical employees. The facts which presented the issue and the reason for the determination by the Tax Court are set forth in its opinion. 62 T.C. 621. The decision of the Tax Court is correct and its judgment is

Affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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